PENALTY APPEAL - Online Self-Help Tool (11)

You may appeal the penalty. Refer to the Preparing a Request for Appeals page for more information.

Explain why you were unable to obtain your records, and what steps you took to secure the records.  Here are examples and suggested supporting documents:

  • Records were lost due to a fire, flood, or other disaster
    • Insurance claim
    • Report from police or fire department
  • A third party did not provide necessary records
    • Correspondence to third party
    • Correspondence from third party

Please address the following in your explanation:

  • When and how you became aware that you did not have the necessary records.
  • If other means were explored to secure needed information.
  • Why estimated information was not used.
  • If you contacted the IRS for instructions on what to do about missing information.
  • If you promptly filed or paid once the missing information was received.

If you want to review other situations that might apply to you, then go back.